How to report 1042-S with income code 01 for Resident Alien for tax purposes

I received a 1042-S form from IRS with Income Code 01 (Interest paid by U.S. obligors - general). The form is issued for the interest IRS paid me for my 2015 tax refund which was issued in 2022. 

 

Should I enter this gross income in other income or in interest received section? I did not receive any 1099-INT form.

 

For the interest already deducted as mentioned in the 1042-S, I will enter as other tax paid not reported on W2 or 1099? Any help is appreciated.